论文部分内容阅读
PREFACE/前言白酒行业涉税种类多、缴纳税额高,其中企业所得税更是其税负的重中之重。从2008年1月1日起正式实施的新企业所得税法为企业构建了一个公平税负的良好市场竞争环境,这对实际税负高于25%的白酒行业增加税后净利无疑会发挥直接作用。本文先以主要白酒类上市公司作为研究对象,探讨新企业所得税法实施对白酒行业利税的影响,在此基础上,文章以2007年作为基点对洋河股份企业所得税税负及净利变化进行横向及纵向可比研究。
PREFACE / Preface There are many kinds of taxes involved in the liquor industry, with a high tax payment. Among them, the corporate income tax is the most important part of the tax burden. From January 1, 2008 onwards, the new corporate income tax law has been implemented for enterprises to establish a fair tax environment for a good market competition, which will undoubtedly play a direct role in the after-tax net profit of the liquor industry with an actual tax burden of over 25% . In this paper, the main liquor listed companies as the research object, to explore the implementation of the new corporate income tax on liquor industry profits and taxes, on this basis, the article in 2007 as a starting point Yanghe shares corporate income tax burden and net profit changes in the horizontal and Longitudinal comparable research.